There is little knowledge about financing and accounting activities within the early colonial New Zealand settlements. This paper investigates the financing, accounting, and accountability practices instituted by Nelson settlers between 1842 and 1852, when setting up education for the children...

Purpose: The objective of the research is to explore the factors influencing the non-adoption of extensible Business Reporting Language (XBRL) technology. Design/Methodology: This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative importance of...